Аpplication of discounting to Russian companies
Автор: Papina T.I.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 1 (20), 2016 года.
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The aim of this article is to study how fair value accounting is being applied by Russian companies. In particular, such issue as using discounting for various future inflows and outflows is being discussed.
Ifrs, accounting, fair value, discounting, valuation, interest rate
Короткий адрес: https://sciup.org/140115854
IDR: 140115854
Список литературы Аpplication of discounting to Russian companies
- IAS 39. Financial Instruments: Recognition and Measurement.
- Aswath Damodaran, Investment Valuation. 3rd Edition/Wiley, 2012 -992p.
- Shannon P. Pratt, Valuing a business, 5th edition: The Analysis and Appraisal of Closely Held Companies/McGraw-Hill, 2008 -1152p.
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